• Journal of Industrial Convergence
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• v.20 no.9
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• pp.25-38
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• 2022

The purpose of this paper is to verify the cost behavior of non-listed companies in Mongolia from 2013 to 2018. And we investigate the relationship between cost behavior and earnings management. Earnings management was measured using the Big-Bath and avoiding loss incentives. Big-Bath suspected firms report a very large loss and avoiding loss suspected firms have a bite profit. The results of this study are as follows. First, non-listed firms in Mongolia, operating costs(oc) and selling, general and administrative(sga) costs show the cost stickiness. Second, cost stickiness was different depending on the earnings management. The suspected avoiding loss firms have upward earnings management incentives, operating costs and sga costs all present anti-cost stickiness. The suspected big bath firms strengthen the cost stickiness of operating costs and sga costs. This study is meaningful in that it first analyzed the relationship between earnings management and cost stickiness of non-listed firms in Mongolia using empirical data. It will be meaningful in that it provides relevant information to those interested in research and investment.

• Journal of Internet Computing and Services
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• v.24 no.4
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• pp.127-135
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• 2023

This research paper explores the application of FinBERT, a variational BERT-based model pre-trained on financial domain, for sentiment analysis in the financial domain while focusing on the process of identifying suitable training data and hyperparameters. Our goal is to offer a comprehensive guide on effectively utilizing the FinBERT model for accurate sentiment analysis by employing various datasets and fine-tuning hyperparameters. We outline the architecture and workflow of the proposed approach for fine-tuning the FinBERT model in this study, emphasizing the performance of various datasets and hyperparameters for sentiment analysis tasks. Additionally, we verify the reliability of GPT-3 as a suitable annotator by using it for sentiment labeling tasks. Our results show that the fine-tuned FinBERT model excels across a range of datasets and that the optimal combination is a learning rate of 5e-5 and a batch size of 64, which perform consistently well across all datasets. Furthermore, based on the significant performance improvement of the FinBERT model with our Twitter data in general domain compared to our news data in general domain, we also express uncertainty about the model being further pre-trained only on financial news data. We simplify the complex process of determining the optimal approach to the FinBERT model and provide guidelines for selecting additional training datasets and hyperparameters within the fine-tuning process of financial sentiment analysis models.

• Journal of the Korean Geotechnical Society
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• v.23 no.6
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• pp.97-102
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• 2007

Though the stability analysis of soil slopes widely employs the limit equilibrium method, the study on the jointed rock slopes must consider the direction of joint and the characteristics of Joint at the same time. This study analyzes the result of the change in the factors which show the characteristics of discontinuity and the shape factor of rock slopes, and so on, in an attempt to validate the propriety as to the interpretation of jointed rock slope stability which uses the general finite element program. First, the difference depending on the flow rules was compared, and the factor effect study was conducted. The selected independent variables included the direction of joint which displays the mechanical characteristics of discontinuity, adhesive cohesion, friction angle, the inclination and height of rock slope which reveal the shape of slope and surcharge load. And the horizontal displacement was numerically interpreted at the 1/3 point below the slope, a dependent variable, to compare the relative degree of factor effects. The findings of study on factor effects led to the validation that the result of horizontal displacement for each factor satisfied various engineering characteristics, making it possible to be applied to stability interpretation of jointed rock slope. A modelling is possible, which considers the application of the result of real geotechnical surveys & laboratory studies and the non-linear characteristics when designing the rock slope. In addition, the stress change which may result from the natural disaster, such as precipitation, and the construction, can be expressed. Furthermore, as the complicated rock condition and the ground supporting effect can be considered through FEM, it is considered to be very useful in making an engineering decision on the cut-slope, reinforcement and so on.

• Korean small business review
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• v.41 no.1
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• pp.29-51
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• 2019

This study investigates how SMEs' (small and medium-sized enterprises) financing strategies affect firm valuation. Given that information asymmetry is engaged in firm valuation in the stock market, investors interpret the meanings of debt financing depending on how SMEs construct the portfolio of financing strategies (retained earnings vs debt financing), thereby making investment decision. Specifically, given that SMEs' debt financing has two meanings in the market signals, called "benefit" and "cost", this study postulates that firm valuation will be differently made by investors, depending on how they interpret the meanings of debt financing under choice competition between retained earnings and debt financing. In this study, we argue that under choice competition, as a SME's debt proportion increases, the "cost" signal outweighes the "benefit" signal, thereby decreasing firm valuation. Moreover, the effect of such signal can be contingent on the SME's characteristics-firm visibility. These ideas are examined using 363 U.S. SMEs ranging from 1971 to 2010. The fixed-effects models estimating Tobin's q show that under choice competition, a SME's debt proportion has a negative impact on firm valuation and that the firm's high visibility mitigates the effect of "cost" signal. In conclusion, this study sheds new light on how investors' interpretations of SMEs' financing strategies affect firm valuation.

• Proceedings of the Korea Water Resources Association Conference
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• 2020.06a
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• pp.21-22
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• 2020

낙동강 하굿둑(이하 하굿둑)은 1987년 부산 사하구와 강서구 사이에 건설되어 하류 지역의 바닷물 유입을 막아 부산, 울산, 경남 등에 안정적으로 생활·농업·공업 등의 분야에 용수를 공급하는 역할을 해왔다. 현재, 하굿둑의 수문은 낙동강 상류로부터 하류로 흘러내려오는 민물(담수)을 방류하기 위해서만 하굿둑 수문을 개방하고 있다. 하구는 하천의 담수와 바다의 염수가 서로 만나는 구역으로 바닷물과 염수의 밀도차에 의한 혼합으로 자연상태의 하구에서는 담수와 염수가 섞이는 기수역이 형성되며, 이러한 특성으로 하구 인근의 지역에서는 일반적인 하천 및 해양, 연안과는 분명히 구별되는 생태계가 조성된다. 하굿둑 건설이후 바닷물(해수)과 민물(담수)이 만나는 낙동강 어귀에 기수생태계가 사라지면서 바닷물이 유입될 수 있도록 하여 생태계를 복원해야 한다는 필요성이 제기되어 왔으며, 하굿둑이 지역에 기여해온 사실은 분명하나 하굿둑으로 인해 생태계 단절이 발생하고 기수생태계가 파괴되었기 때문에 이를 해결하기 위해서는 하굿둑을 개방하여 과거 기수생태계를 복원해야 한다는 목소리가 높아지고 있다. 이에 따라 정부에서는 하굿둑의 기수생태계 복원을 위해서 관계기관 합동으로 의사결정을 하고 효율적인 개방 방안을 모색하는 실무협의회를 구성하여 운영 중이고, 실무협의회 논의를 통해 5개 주요 관계기관(환경부, 국토부, 해양수산부, 부산광역시, K-water) 공동으로 "낙동강하굿둑 운영개선 및 생태복원 방안 연구용역"을 추진 중이다. 2018년 1단계 용역이 완료되었으며, 2019년부터 2단계 연구용역을 추진 중이고 하굿둑 개방의 수준별로 각종 영향을 검토한 후 대책을 마련하여 기수생태계 복원 방안을 수립하는데 그 목적이 있다. 2단계 연구용역에서는 과학적이고 합리적인 기수생태계 복원방안 마련을 위해서 실제로 해수를 유입시키는 3차례의 실증실험 및 수리모형실험 등을 추진한다. 기존 연구들에서도 수문개방에 따른 해수유입 영향에 대해 모델링을 통해서 분석했지만 이는 검증이 이루어지지 않은 결과로 이번 용역에서는 실제 해수를 유입시키고 염분의 침투 및 각종 수생태 영향을 모니터링 한 후 그 결과를 반영하여 모델링을 고도화하고 있다. 최종적으로 고도화된 모델링 결과를 기반으로 기수생태계 조성 방안별로 염분, 수질, 수생태, 침퇴적 등 각종 분야에 대한 정확한 영향을 분석하고 이에 대한 대책을 포함하여 최종적으로 바람직한 기수생태계 복원 방안을 제시할 계획이다. 기수생태계 복원 방안이 계획에만 그치지 않고 실행으로 연결시키기 위해서 필요성에 대한 이해를 바탕으로 공감대를 형성해 나아가고 있으며 지역주민, 전문가, 관계기관 등 민(民)·관(官)·학(學) 다양한 의견을 수렴하여 하구지역내 수량-수질-수생태를 종합적으로 고려하여 복원 방안을 마련 후 사회적인 합의를 추진하여 확정할 예정이며, 하구의 안정적인 관리를 위해 AI 등 4차 산업혁명기술을 적극 적용하는 스마트한 하구물관리(Smart Estuary Watershed Management)"를 활용한 "하구통합물관리" (Estuary Integrated Watershed Management) 등 과학적인 관리를 추진할 계획이다.

• The Journal of the Convergence on Culture Technology
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• v.9 no.3
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• pp.669-676
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• 2023

This study analyzed the relationship between major parameters and numerical analysis results according to various excavations conducted around the urban railway, application of machine learning techniques and verified the scope of influence of the adjacent excavation on the existing urban railway box structure and the appropriateness of the safety area. This study targeted the actual negotiated adjacent excavation works and box structures around the urban railway, and the analysis was conducted on the most representative two-line box structures. The analysis confirmed that the difference in depth of urban railway, excavation depth of adjacent excavation, and depth of underground water level are important parameters, and the difference in excavation depth of adjacent excavation is the parameter that affects the behavior of underground box structures and is an important requirement for setting safety areas. In particular, the deeper the depth of the adjacent excavation work, the greater the effect on the deflection of the underground box structure, and the horizontal separation distance, one of the important requirements for determining the management grade of the existing adjacent excavation work, is relatively small.

• The Journal of the Korea Contents Association
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• v.22 no.5
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• pp.788-797
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• 2022

The purpose of this study is to identify the satisfaction with medical services of the disabled elderly who have the highest need for medical services. For this purpose, the effect of health characteristics and medical service characteristics of the disabled elderly on medical service satisfaction was verified. The subjects of analysis were 3,323 persons with disabilities aged 65 or older who were taken from the national survey of people with disabilities in 2017. For statistical analysis, descriptive analysis, correlation analysis, and regression analysis were performed using the SPSS 26.0 program. The results of the study showed as follows. As a result of the regression analysis, gender (β= -.045, p<.05) and residence status (β= -.048, p<.05) among the demographic characteristics as control variables had a statistically significant effect on the level of medical service satisfaction. Among the health characteristics, IADL (β=-.044, p<.05) had a statistically significant effect on medical service satisfaction level. In the case of medical service characteristics, satisfaction with medical facilities and equipment (β = .290, p< .001), medical staff's level of understanding of disability (β = .404, p< .001), health-related service use (β = .182, p<.05) had a statistically significant effect on the level of medical service satisfaction. Based on the results, practical alternatives to ensure health equity in the community medical system were suggested in the discussion to enhance the health management and self-determination capabilities of the disabled elderly.

• Journal of Ethics
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• no.82
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• pp.73-125
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• 2011

This article aims to search for moral educational implication of J. D. Greene's recent neuro-scientific approaches to deontological ethics. Recently new technique in neuroscience such as fMRI is applied to moral and social psychological concepts or terms, and 'affective primacy' and 'automaticity' principles are highlighted as basic concepts of the new paradigm. When these principles are introduced to ethical theories, it makes rooms of new and different interpretations of them. J. D. Greene et al. claim that deontological moral judgments or theories are just a kind of post hoc rationalization for intuitions or emotions by ways of neuroscientific findings and evolutionary interpretation. For example, Kant's categorical imperative in which a maxim should be universalizable to be as a principle, might be a product of moral intuition. Firstly this article tries to search for intellectual backgrounds of the social intuitionalism where Greens' thought originates. Secondly, this article tries to collect and summarize his arguments about moral dilemma responses, personal-impersonal dilemma catergorizing hypothesis, fMRI data interpretations by ways of evolutionary theory, cultural and social psychological theories, application to deontological and consequential theories, and his suggestion that deontological ethics shoud be rejected as a normative ethical thought and consequentialism be a promising theory etc. Thirdly, this tries to analyse and critically exam those aspects and argumentation, especially from viewpoints of the ethicists whose various strategies seek to defeat Greene's claims. Fourthly, this article criticizes that his arguments make a few critical mistakes in methodology and data interpretation. Last, this article seeks to find its implications for moral education in korea, in which in spite of incomplete argumentation of his neuroscientific approach to morality, neuroethics needs to be introduced as a new approach and educational content, and critical materials as well.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2022.06a
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• pp.383-384
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• 2022

Following the development of technologies such as digital twin, IoT, and AI after the 4th industrial revolution, decision-making problems are being solved based on high-dimensional data analysis. This has recently been applied to the port logistics sector, and a number of studies on big data analysis, deep learning predictions, and simulations have been conducted on container terminals to improve port productivity. These high-dimensional data analysis techniques generally require a large number of data. However, the global port environment has changed due to the COVID-19 pandemic in 2020. It is not appropriate to apply data before the COVID-19 outbreak to the current port environment, and the data after the outbreak was not sufficiently collected to apply it to data analysis such as deep learning. Therefore, this study intends to present a port data augmentation method for data analysis as one of these problem-solving methods. To this end, we generate the container stowage situation of the yard through a generative adversarial neural network model in terms of container terminal operation, and verify similarity through statistical distribution verification between real and augmented data.

• The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
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• v.12 no.1
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• pp.50-56
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• 2007

Impact of thermal discharge of nuclear power plant on marine environment is naturally reflected in biogeochemical changes of seawater. Until now, many investigation activities and reports of impact analysis of marine environment were occasionally inadequate to provide sufficient justification in resolving controversial conflict of interests related with thermal discharge of nuclear power plant. From the scrutinized examination of recent 17 reports published in Korea between 2002 and 2004, the most apparent issue was inadequacy of sampling design and absence of significance of many measured parameters. In many cases, lack of statistical interpretation of raw data incurred subjective or ambiguous assessment results, which failed in deducing mutual concurrence between the parties of interest. In overall all, the main reasons for impairing integrity of previous reports seem to be inconsistency of environmental investigation procedures between research institutions, inadequate sampling design at the discretion of institutions and lack of objectivity of impact assessment based on statistical interpretation. Therefore, the primary goal of this study is to (1) discuss the blown issues on previous routine practice of seawater quality assessment procedures, and to (2) provide improved investigation procedures and rational standard criteria strictly based on statistical analysis for the better seawater quality assessment, which could be supported by scientific community, public agency, investigation institution and the other parties of interest.